If there is an amount on Line 18 (from the 28% Rate Gain Worksheet) or Line 19 (from the Unrecaptured Section 1250 Gain Worksheet) of Schedule D (Form 1040), according to the IRS the tax is calculated on the Schedule D Tax Worksheet instead of the Qualified Dividends and Capital Gain Tax Worksheet.
To view the tax calculation on the Schedule D Tax Worksheet which will show the calculation of the tax which flows to Form 1040, Line 12a or Form 1040NR, Line 42:
Note: If you see a message indicating you have not paid your return fees, click the View/Pay link, which will direct you through the Paper Filing steps. Continue through the screens until you have processed the payment for your product fees and then repeat the steps to print.